EPF / PF Calculator
Updated for the ₹25,000 wage ceiling from 17 September 2026. Plug in basic and DA to see the split across EPF, EPS, EDLI and admin charges, and what changed against the old ₹15,000 ceiling.
The EPF wage ceiling rose from ₹15,000 to ₹25,000 on 17 September 2026. September is pro-rated by days.
HRA, conveyance, special allowance and similar. Under the labour codes, anything above 50% of total pay is added back to PF wages.
- Employee EPF (12%)
- ₹ 3,000
- Employer EPF (balance of 12%)
- ₹ 917
- Employer EPS (8.33% up to ₹25,000)
- ₹ 2,083
- EDLI (0.50% up to ₹25,000)
- ₹ 125
- Admin charges (0.50%)
- ₹ 125
- Total employer cost
- ₹ 3,250
- Total monthly PF
- ₹ 6,250
- Total annual
- ₹ 75,000
- Employee take-home
- −₹ 1,200
- Employer cost
- +₹ 1,300
- Moved into pension (EPS)
- +₹ 833
PF wages: ₹40,000 / mo. EPS / EDLI base: ₹25,000. The ₹500 minimum admin charge applies to the whole establishment each month, not per employee.
A worked example, end to end.
An employee with Basic + DA of ₹40,000 per month, in the pension scheme. The employer contributes on wages up to the ceiling, the most common policy. Payroll for October 2026.
- PF wages. ₹40,000 per month. Contributions run on min(₹40,000, ₹25,000) = ₹25,000.
- Employee EPF. 12% × ₹25,000 = ₹3,000.
- Employer EPS. 8.33% × ₹25,000 = ₹2,082.50, rounded to ₹2,083.
- Employer EPF. 12% × ₹25,000 − ₹2,083 EPS = ₹3,000 − ₹2,083 = ₹917.
- EDLI. 0.50% × ₹25,000 = ₹125.
- Admin charges. 0.50% × ₹25,000 = ₹125.
- Total monthly PF. ₹3,000 (employee) + ₹3,000 (employer) + ₹125 + ₹125 = ₹6,250.
- Against the old ceiling. On ₹15,000 the same employee paid ₹1,800 and the employer ₹1,950 in all. Take-home falls by ₹1,200 a month, employer cost rises by ₹1,300, and ₹833 more a month goes into the pension.
If the employer already contributes on full wages, the 12% each side does not change. What moves is the split: EPS rises from ₹1,250 to ₹2,083, so ₹833 a month shifts from the withdrawable EPF balance into the pension, and EDLI rises by ₹50.
Two rule changes that move your PF.
The wage ceiling is now ₹25,000
Notification S.O. 5109(E) raised the EPF wage ceiling from ₹15,000 to ₹25,000 a month from 17 September 2026, the first revision since September 2014. It changes four numbers:
Max employer EPS: ₹1,250 → ₹2,083
Max EDLI: ₹75 → ₹125
Mandatory coverage: wages up to ₹15,000 → up to ₹25,000
Employees earning between ₹15,000 and ₹25,000 now fall under mandatory PF, pension and EDLI cover. For September 2026, payroll tools pro-rate the ceiling by days: 16 days at ₹15,000 and 14 at ₹25,000 gives ₹19,667. The calculator's split-month option uses this.
Allowances above 50% of pay count as PF wages
The Code on Social Security, 2020, in force since 21 November 2025, defines wages as basic, DA and retaining allowance. Allowances such as HRA and conveyance are excluded, but only up to 50% of total remuneration. Anything above that is added back to wages for PF. A salary of ₹20,000 basic and ₹30,000 in allowances has ₹5,000 added back, so PF wages are ₹25,000.
PF compliance checklist (PDF).
What every employer must do every month: ECR file generation, KYC seeding, due-date calendar, monthly EPFO deposit, exit-formality checklist for separations.
How EPF is calculated.
EPF is now governed by Chapter III of the Code on Social Security, 2020, which replaced the Employees' Provident Funds and Miscellaneous Provisions Act, 1952. Four components:
Employer EPF = 12% of PF wages − employer EPS
Employer EPS = 8.33% of min(PF wages, ₹25,000), capped at ₹2,083
EDLI = 0.50% of min(PF wages, ₹25,000), max ₹125
Admin charges = 0.50% of PF wages (minimum ₹500 per establishment)
The ₹25,000 ceiling
- EPS (pension) is capped at ₹2,083 / month (8.33% of ₹25,000). It was ₹1,250 on the old ₹15,000 ceiling.
- EDLI is capped on ₹25,000 wages too.
- EPF (provident) is mandatory only up to ₹25,000, but many employers contribute on full PF wages by policy.
- When the employer pays on full wages, the 8.33% above the ceiling routes to EPF instead of EPS.
- Members not in EPS (aged 58+, or joined on or after 1 September 2014 with wages above the ceiling) have the full employer 12% credited to EPF.
After the Supreme Court ruling in Regional PF Commissioner v. Vivekananda Vidyamandir (2019), allowances that are universally and ordinarily paid to all employees may also count as PF wages, not just basic + DA. The principle: if it is not a contingent or variable allowance, it is part of basic wages. The labour codes go further with the 50% rule above, so a low basic with large fixed allowances no longer keeps PF wages down.
Common questions.
Why is the employer share split into EPF + EPS + EDLI + admin?
The 12% employer contribution is split across two funds, and the employer pays two charges on top. 8.33% (capped at ₹2,083) goes to the Employee Pension Scheme. The remainder is EPF. EDLI provides life insurance, and the admin charge funds the EPFO. Only the EPF portion is the worker's retrievable PF balance with interest. Each component flows into the monthly PF ECR filing that reports contributions to the EPFO.
What changed in the PF wage ceiling in 2026?
The ceiling rose from ₹15,000 to ₹25,000 a month from 17 September 2026 (notification S.O. 5109(E)). Maximum employee PF goes from ₹1,800 to ₹3,000, maximum EPS from ₹1,250 to ₹2,083, and maximum EDLI from ₹75 to ₹125. Employees earning ₹15,000 to ₹25,000 are now mandatorily covered.
Should employer contribute on full salary or on the ₹25,000 ceiling?
Either is permitted. Most large employers contribute on full PF wages to grow the worker's corpus and as a benefit. Some employers cap at ₹25,000 to limit cost. The toggle in the calculator shows both views. EPS is capped at ₹2,083 either way.
What is EDLI?
Employees' Deposit Linked Insurance, a group life insurance scheme. The employer contributes 0.5% of wages up to ₹25,000 (₹125 maximum per month, up from ₹75). On death of the member while in service, dependents get a lump sum of up to ₹7 lakhs.
When are PF dues payable?
By the 15th of the next month. Late deposit attracts simple interest at 12% per annum under Section 7Q, plus damages of 5-25% under Section 14B. The employer also loses the income-tax deduction for any employee share they withheld but did not deposit. A payroll statutory calendar tracks the PF, ESI and TDS due dates so nothing slips.
Is the employee contribution voluntary?
For employees with PF wages up to ₹25,000 (₹15,000 before 17 September 2026), PF is mandatory. Above the ceiling, joining is voluntary but rarely declined as the 8.33% employer pension share is forgone otherwise. Once in, the employee remains in until separation.
What is the current PF interest rate?
The Central Board of Trustees (CBT) declares the rate annually after consulting the Finance Ministry. It is 8.25% for FY 2025-26, unchanged from FY 2024-25. The interest is credited to the EPF account at year end. EPS does not earn interest; it converts to a pension at retirement.
Can I withdraw my PF before retirement?
Yes, in specific circumstances: unemployment for 2+ months (100% withdrawal), marriage / house purchase / medical (partial), illness (partial), education (partial). The withdrawal is taxable if service is under 5 years; tax-free thereafter.
What is the UAN and is it required?
Universal Account Number, a 12-digit identifier from EPFO that stays with the employee for life across employers. Required for all PF members. Multiple PF accounts (one per employer) link under one UAN, so transfers are automatic when KYC is seeded. Direct EPFO portal integration seeds UAN and KYC details without manual re-keying.
Are international workers covered?
Yes. International Workers (IWs) employed in India must be enrolled in PF without the wage ceiling. Bilateral Social Security Agreements (SSA) with certain countries allow exemption with a Certificate of Coverage from the home country.
How does PF withdrawal taxation work?
EPF withdrawal is tax-free if continuous service is 5+ years. Under 5 years, the employer contribution + interest is taxable as salary, and the employee contribution + interest may be taxable. Form 15G/15H can avoid TDS for low-income members.
PF inside your compliance calendar.
More payroll and HR tools.
Payroll and PF, in one place.
OneFinOps computes PF for every employee against current rules, generates the ECR file and reconciles deposits with the bank. The calculator is for moments; the platform handles the close.